Paying the housing tax online in Morocco: step by step

Every year, owners receive a notice for the housing tax and the municipal services tax. Paying online saves trips, leaves a record of payment and lets you download a receipt, which is useful in particular when selling. Here is how to do it, and the precautions to take so nothing is forgotten.

Which taxes are concerned?

The housing tax (taxe d’habitation) applies to a home occupied by its owner (main or second home). The municipal services tax (taxe de services communaux) applies to built properties, including rented ones, and funds municipal services. These taxes are set by the law on local government taxation (law 47-06, amended in particular by law 07-20). See the housing tax and the municipal services tax.

Where to pay online?

The tax administration (DGI) portal offers online payment for the taxes it manages, including local taxes issued by assessment roll, using the references on the tax notice. Payment is usually made by bank card or through the electronic channels offered on the portal. Depending on the tax and the municipality, some payments may fall under other offices (municipal collection office, Treasury): the tax notice indicates where to pay.

What to prepare

After payment: the receipt

Download and keep the receipt or payment confirmation. File it by property and by year: the notary will ask for proof that local taxes are paid when you sell, and a certificate cannot be issued if arrears remain. See the housing tax certificate and tax clearance before a sale.

Deadlines and penalties

Payment must be made within the deadline shown on the notice. Late payment leads to surcharges and penalties set by law. If you do not receive a notice, report it: not receiving a notice does not exempt you from the tax.

Special cases

• New home: a temporary exemption applies to new constructions.
• Rented home: the housing tax does not apply; the municipal services tax is still due, and rents fall under property income tax.
• Owner abroad: a representative can pay for you, or you can pay online from abroad with the notice references.

The owner’s tax calendar

The housing tax is only one deadline among others. If you let, property income must be declared every year; for an urban plot, the tax on undeveloped land must also be declared and paid. Our owner’s tax calendar brings these dates together, and our guide to property taxation explains each tax. Set a yearly reminder and keep your receipts in one folder per property.

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